摘要
作为科技创新基础的原创性科技成果转化离不开政府的支持与引导。税收优惠是其中较为普遍与重要的手段,精准化的税收优惠有助于减少国家资源浪费、促进市场主体自主创新。但现行税收优惠措施在宏观层面存在适用范围不全,在微观层面存在技术研发、中试熟化、商品化阶段精准性不足等问题。为此,应当通过扩大技术研发阶段税收优惠政策的范围、鼓励建立中试熟化阶段资源合作共享机制、拓宽商业化生产阶段增值税留抵税款适用范围,以提高税收优惠的精准性,促进国家资源的最大化利用与各方利益平衡。
The transformation of original scientific and technological achievements is inseparable from the support and guidance of the government.Tax incentives are one of the more common and important means.The precise tax incentives can help reduce the waste of tax resources and promote the investment of market enti⁃ties in the field of research and development.However,the current tax preferential measures have incom⁃plete application scope at the macro level,and at the micro level there are problems such as insufficient promotion of R&D,pilot maturation,and commercialization stages.To this end,it is necessary to tackle these problems for improving the accuracy of tax incentives.
作者
江利杰
陈振杰
JIANG Li-jie;CHEN Zhen-jie(Zhejiang University of Finance&Economics,310018,Hangzhou,Zhejiang,China;Zhejiang Post and Telecommunication College 312366,Shaoxing,Zhejiang,China)
出处
《特区经济》
2021年第7期51-54,共4页
Special Zone Economy
关键词
原创性
科技成果转化
科技创新
税收优惠
Originality
transformation of scientific and technological achievements
scientific and technological innovation
tax incentives
